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Business Taxes Law Guide—Revision 2024
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 5. Payment and Collection
Article 2. Interest and Penalties*
Section 12636.5
12636.5. Application of payment to delinquent tax liabilities. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]
12636.5. Application of payment to delinquent tax liabilities. [Repealed by Stats. 2013, Ch. 33 (SB 78), effective January 1, 2015.]
12636.5. Application of payment to delinquent tax liabilities. (a) Every payment on an insurer's or surplus line broker's delinquent annual tax shall be applied as follows:
(1) First, to any interest due on the tax.
(2) Second, to any penalty imposed by this part.
(3) The balance, if any, to the tax itself.
(b) This section shall become operative on July 1, 2013.
History—Added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013, but operative July 1, 2013.
* Former Article 2, Suits for Taxes, was renumbered as Article 3 by Stats. 1961, p. 1988, operative January 1, 1962.